نوع مقاله : مقاله پژوهشی
دانشجوی دکتری حقوق خصوصی، دانشگاه آزاد اسلامی واحد میبد، مدرس دانشگاه آزاد اسلامی واحد یزد، یزد، ایران
عنوان مقاله [English]
Capital is one of the most important special effects in the field of trade, commercial companies, especially joint stock companies, which have a special place in business relations, and as a result of the development of companies, competition and efforts to make more profit become more intense day by day. Accordingly, one of the most important issues in relation to the capital of joint stock companies is the issue of capital increase. Because it is a kind of opening the doors to the capital market and creating mobility. In Iranian law, the need to increase capital is one of the things that requires a report from the board of directors, and the company's inspector or inspectors must also approve the report. In this case, it is the responsibility of the Extraordinary General Assembly to decide on this. Under US law, the decision to raise capital is within the authority of the board of directors, however, the company's articles of association can be formulated so that the decision to raise capital rests with the shareholders and the general assembly, although the basic premise is that only the board of directors Decides to raise capital. With the increase of capital and with the improvement of the liquidity situation and the increase of the financial capacity, it is possible to expand the activity of the company, in a way that makes the companies needless to borrow and receive loans and facilities from banks.